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Trust losses and family trust elections paper


This paper covers:

  • the impact of the 2007 and 2008 amendments and the 2009 budget announcements
  • fixed v non-fixed trusts - what is a vested and indefeasible interest?
  • fixed trusts with non-fixed trusts interest holders
  • overview of traps with the individual tests including:
    • the pattern of distributions test
    • the 50% stake test and the alternative 50% stake test
    • the control test
    • the income injection test
  • family and family group - "ins and outs"
  • family trust elections and interposed entity elections - how, when and why to make them
  • the new TFN withholding rules for closely held trusts.

Author profile

Paul Tanti CTA
Photo of author, Paul TANTI Paul is a partner in the Thomson Geer Tax Section and has a broad range of experience in providing specialist taxation and commercial advice to a wide variety of clients. His broad base of clients includes legal and accounting firms, private and listed companies, high net worth individuals, and private equity funds. Paul advises on all areas of Federal and State taxation law and related commercial matters. Paul is a regular speaker on tax and related commercial matters for various professional bodies. He is a member of The Tax Institute, a member of the Law Council of Australia’s Business Law Committee (South Australian Tax Sub Committee), and a member of the South Australian State Taxes Liaison Group. - Current at 06 November 2019
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This was presented at 25th National Convention .

Get a 20% discount when you buy all the items from this event.

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